Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2879 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 2293 FILED ON: 1/19/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2879
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Jay D. Livingstone
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act authorizing a local affordable housing surcharge.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Jay D. Livingstone8th Suffolk1/18/2023 1 of 4
16	16	HOUSE DOCKET, NO. 2293 FILED ON: 1/19/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2879
18	18	By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 2879) of
19	19	Jay D. Livingstone for legislation to authorize a local affordable housing surcharge. Revenue.
20	20	The Commonwealth of Massachusetts
21	21	_______________
22	22	In the One Hundred and Ninety-Third General Court
23	23	(2023-2024)
24	24	_______________
25	25	An Act authorizing a local affordable housing surcharge.
26	26	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
27	27	of the same, as follows:
28	28	1 The General Laws are hereby amended by inserting after chapter 44B, the following
29	29	2chapter:-
30	30	3 Chapter 44C: Local Affordable Housing Surcharge
31	31	4 (a) Notwithstanding chapter 59 or any other general or special law to the contrary, any
32	32	5city or town, which accepts this chapter in accordance with subsection (b), may impose an
33	33	6affordable housing surcharge on real property at a rate up to, but not exceeding, 2 per cent of the
34	34	7real estate tax levy against real property, as determined annually by the board of assessors. The
35	35	8amount of the surcharge shall not be included in a calculation of total taxes assessed for purposes
36	36	9of section 21C of chapter 59.
37	37	10 (b) This chapter shall only take effect upon approval by a two-thirds vote of the local
38	38	11appropriating authority of the city or town, as defined by section 21C of chapter 59, and
39	39	12acceptance by the voters as a ballot question at the next regular municipal or state election; 2 of 4
40	40	13provided, however, that this chapter shall take effect on July 1 of the fiscal year after such
41	41	14acceptance or a later fiscal year as the city or town may designate.
42	42	15 (c) All exemptions and abatements of real property authorized by chapter 59, or any other
43	43	16law for which a taxpayer qualifies as eligible, shall not be affected by this chapter. A taxpayer
44	44	17receiving an exemption of real property under a clause of section 5 of chapter 59 specifically
45	45	18listed in section 59 of chapter 59 shall be exempt from any surcharge on real property established
46	46	19under this chapter. The surcharge to be paid by a taxpayer receiving any other exemption or
47	47	20abatement of tax on real property authorized by chapter 59 or any other law shall be reduced in
48	48	21proportion to the amount of such exemption or abatement.
49	49	22 (d) Any amount of the surcharge not paid by the due date shall bear interest at the rate per
50	50	23annum provided in section 57 of chapter 59.
51	51	24 (e) The local appropriating authority, as defined by section 21C of chapter 59, may also
52	52	25vote to accept one or more of the following exemptions:
53	53	26 (1) for property owned and occupied as a domicile by a person who would qualify for
54	54	27low income housing or low or moderate income senior housing in the city or town;
55	55	28 (2) for class three, commercial, and class four, industrial, properties as defined in section
56	56	292A of chapter 59, in cities or towns with classified tax rates;
57	57	30 (3) for $100,000 of the value of each taxable parcel of residential real property; or
58	58	31 (4) for $100,000 of the value of each taxable parcel of class three, commercial property,
59	59	32and class four, industrial property as defined in section 2A of chapter 59. 3 of 4
60	60	33 (f) A person claiming an exemption provided under this chapter may apply to the board
61	61	34of assessors, in writing, on a form approved by the commissioner of revenue, on or before the
62	62	35deadline for an application for exemption under section 59 of chapter 59. Any person aggrieved
63	63	36by a decision of the assessors or by their failure to act upon such application may appeal, as
64	64	37provided in sections 64 to 65B, inclusive, of chapter 59. Applications for exemption under this
65	65	38chapter shall be open for inspection only as provided in section 60 of chapter 59.
66	66	39 (g) Notwithstanding section 53 of chapter 44 or any other general or special law to the
67	67	40contrary, a city or town that accepts this chapter shall deposit all monies collected from the
68	68	41surcharge, under this chapter, into an affordable housing trust adopted pursuant to section 55C of
69	69	42chapter 44 or special legislation.
70	70	43 (h) Upon acceptance of this chapter and upon the assessors' warrant to the tax collector,
71	71	44the accepted surcharge shall be imposed.
72	72	45 (i) After receipt of the warrant, the tax collector shall collect the surcharge in the amount
73	73	46and according to the computation specified in the warrant and shall pay the amounts so collected,
74	74	47quarterly or semi-annually, according to the schedule for collection of property taxes for the tax
75	75	48on real property, to the affordable housing trust. The tax collector shall cause appropriate books
76	76	49and accounts to be kept with respect to the surcharge, which shall be subject to public
77	77	50examination upon reasonable request.
78	78	51 (j) The remedies provided by chapter 60 for the collection of taxes upon real estate shall
79	79	52apply to the surcharge on real property pursuant to this chapter.
80	80	53 (k) A city or town that has accepted this chapter may revoke its acceptance, or amend the
81	81	54amount of the surcharge, in the manner outlined in subsection (b); provided, however, that it may 4 of 4
82	82	55not amend the applicable surcharge rate more often than once in any 12 month period. Any
83	83	56monies remaining upon revocation shall be transferred to an affordable housing trust.